Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach
Section 29A of the Income Tax Act No. 58 of 1962 contains a special set of rules for the taxation of life insurers. These rules were originally enacted in 1993 and are commonly referred to as the four funds approach. The rules have remained largely unchanged since their original enactment despite on...
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2015
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
Similar Items: An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach
- The taxation of short-term insurers: an impact assessment and analysis of the newly proposed changes in insurance regulation with an aim to put forward or recommend an appropriate fiscal response.
- The formulation of a coherent South African approach to the classification of income and the taxation of international cross-border partnerships
- The taxation of investment returns arising in collective investment schemes as compared to hedge funds
- The suitability of a system of group taxation for South Africa, with specific reference to the recommendations of the Katz Commission
- International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment
- Employee share incentive schemes : an integrated approach